Akuntabilitas
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Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan
Get PDFThe population in this study is all companies manufacturing food and beverage sectors in Indonesia Stock Exchange period 2011 to 2015. The study sample as many as 16 companies were selescted using purposive sampling method with certain criteria in order to obtain in the total sample 0f 9 companies. Mechanical testing of the data is by using multiple linear regression with a significance level of 5% alpha. The results showed that firm size negative effect on firm value. Profitability significant effect on firm value. Simultaneously, firm size and profitability significantly influence the value of the company. The coefficient of determination shows that the influence of the independent variables on the dependent variable of 41.5% and the rest is influenced by other factors.
Pengaruh Karakteristik Perusahaan Terhadap Kualitas Pelaporan Keuangan dan Dampaknya Terhadap Efisiensi Investasi
Get PDFThis study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment.
Determinan Pembiayaan Bermasalah Sektor Pertambangan Pada Perbankan Syariah
Get PDFThe aim of this research is to analyze the determinant of mining’s non performing financing in short-term and long-term. This research used Vector Error Correction Model (VECM). The result shows that in short-term FDR, IPI at the fifth lag and Interest Rate at the second lag have a significantly positive effect to Mining’s Non Performing Financing. CAR, IPI at the first lag and Interest Rate at the first lag have a significantly negative effect to Mining’s Non Performing Financing. Inflation and World Oil Price have no significantly effect to Mining’s Non Performing Financing. Meanwhile, in long-term FDR, CAR, IPI, World Oil Price and Interest Rate have a significantly positive effect to Mining’s Non Performing Financing. Inflation has a significantly negative effect to Mining’s Non Performing Financing
Evaluasi Kinerja Berdasarkan Implementasi Sistem Pengendalian Internal
Get PDFThe purpose of this study is to evaluate the performance based on the implementation of Internal Control System (SPI) at the Sub-Branch Office of Bank XYZ Palembang. The sample in this study were 48 respondents of the Sub-Branch Office of Bank XYZ Palembang. Data analysis technique used is descriptive qualitative method through descriptions of recapitulation result of respondent\u27s answer on research questionnaire. The results of this study indicate that performance management has started supported by the application of SPI is considered adequate. However, the limited implementation of performance appraisal for financial elements causes SPI performance for the completion of follow-up audit findings at the Branch Office is not considered optimal. Therefore, attention needs to be applied to the SPI which also focuses on non-financial elements that also greatly support the company\u27s performance either directly or indirectly. This research is expected to provide a description of the correlation between company performance with effective and efficient SPI implementation especially related to the completion of follow up on audit findings.
Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia
Get PDFThis paper examines the effect of political connections and tax agressiveness in Indonesia. We used precentage of goverment ownership and firm’s directors who have informal ties with leading politicans or goverment for measuring political connections. The effective tax rates used for measurements of tax agressiveness. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 148 listed companies in period 2013 – 2015. Method of analysis used panel data estimation prosedures. We find firms with political connections pay tax at significantly higher effective tax rates than the other firms
Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia
Get PDFThe behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company\u27s transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins\u27Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value
Peningkatan Voluntarty Tax Compliance dan Kinerja Direktorat Jenderal Pajak
Get PDFThis study aimed to compare the tax revenue between before and after the implementation of Government Regulation No. 46 In 2013, and knowing the efectiveness of voluntary tax compliance’ increase tax-payer for SMEs. The study was conducted by using a mixed method in which for the first goal using different test methods of quantitative premises while the second goal using qualitative descriptive method to illustrate the effectiveness of the regulation. The results showed that the tax revenue after the implementation of the regulation indeed there is a greater difference than before the implementation of these regulations. The second result shows that the application of the regulation is less effective in the first 5 months of implementation
Analisis Perbandingan Kinerja Bank Perkreditan Rakyat (BPR) Berdasarkan Metode CAMEL di Kabupaten Gorontalo
Get PDFThis study aims to determine and compare the performance level of PT. BPR Paro Dana and PT. BPR Asparaga Adiguna Bersama in Kabupaten Gorontalo during the period 2014-2015. By doing the soundness analysis of banks based on CAMEL method. Result of research indicate that PT. BPR Asparaga Adiguna Bersama has a level of performance that one level better if compared with PT. BPR Paro Dana. However, the second condition of BPR is still very far from the word healthy, which is not in accordance with the provisions stipulated by Bank Indonesia. Based on the results of the analysis, the hypothesis that PT. BPR Asparaga Adiguna Bersama has a healthy performance based on CAMEL theory compared to PT. Paro Dana, not received
Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang
Get PDFThis study aims to determine the accountability of village financial management that includes planning implementation administration reporting accountability of financial management of village finances in Jombang regency. The research method used qualitative descriptive by compiling the financial management of Sumbermulyo village in conformity with the Local Head of Government Regulation Number 33 of 2015 on Management of Village Finance. With data collection techniques through interviews and direct observation of the object of research. Determination of observation area is done by considering the small amount of village fund acceptance or allocation of village fund. The results of this study indicate that based on Regent Regulation No. 33 of 2015 on the management of Village Finance outline management of Village Finance has reached accountability. In addition village counseling is still needed from the local government to intensively assist the village to realize accountability of village financial management